Transport tax on expensive cars. Transport tax: increasing coefficient Tax rates on horsepower

Each owner of a duly registered car is required to pay an annual tax for each horsepower of his car - correctly called transport tax.

In this article we will deal with the following questions:

• for what purposes does the state collect this type of tax;
• how is it calculated;
• Is it possible to get benefits and how to pay.

As you know, intensive road construction is underway in Russia, and it is financed through taxes. Thus, according to Article 56 of the Budget Code of the Russian Federation, the budget of the subjects is replenished through 100% deductions of the following types of taxes:

• transport;
• from property;
• from the gambling business.

Further in this article other types of taxes are listed, some of which go to the regional budget. In addition, Chapter Ten of the Code (Articles 65-82) clearly describes what a particular tax should be spent on. Accordingly, the money that vehicle owners pay goes to the formation of road funds.

From this we can come to the conclusion that the more money a region receives from the horsepower tax, the more money is invested in roads. This can be seen in big cities - Moscow, St. Petersburg. Although, for example, such a large city as Saratov cannot boast of very good roads.

How is car tax calculated?

There should be no problems with the calculation - it is carried out according to a simple scheme:

• The number of horsepower is multiplied by the base rate.

If the car was deregistered, for example, in September, then the formula takes on the following form:

• number of hp multiplied by the base rate and multiplied by (number of months of ownership per year/12).

Base rates for 2018 are:

• 2.5 - if the engine power reaches 100 hp;
• 3.5 - up to 150 hp;
• 5 - up to 200;
• 7.5 - 201-250 hp;
• 15 - over 250 horsepower.

We have given rates for cars, but there are rates for motorcycles, trucks, buses, yachts and airplanes.

It would seem that the amounts should not be very large, even if you have some powerful roadster like a Porsche Boxter with a 400 hp engine. However, there is one small amendment to the law: the government of a constituent entity of the Federation has the right to increase the base rate, but not more than 10 times.

Therefore, you need to know the base rates for your region. Let's give examples.

Moscow. VAZ-21099 car, engine power 78 “horses”. For Moscow, the rate is 12 rubles per force, from here we get that for a full year of ownership you will need to pay - 78x12 = 936 rubles. If you only used the car for 9 months, we get 78x12x9/12=702 rubles.

For cars with an engine over 250 hp. the rate for Moscow is 150 rubles, so the amounts will be much higher - from 37,500 rubles and above. In other regions, rates may be significantly lower, for example, in the Krasnoyarsk Territory you will have to pay only 390 rubles for the same VAZ-21099, and for a car with a power of more than 250 hp. - 51 rubles per force.

Who is entitled to benefits?

Categories of beneficiaries can also vary significantly in different regions of Russia, but we can distinguish categories that with one hundred percent certainty may not pay transport tax in any region of the country:

• disabled people of the first and second groups;
• parents of disabled children;
• WWII veterans;
• heroes of the USSR and the Russian Federation.

Each region also has its own separate categories, for example, in Moscow, owners of low-power passenger cars (engine power less than 70 hp), as well as entrepreneurs engaged in transporting passengers (except taxis), are exempt from tax.

In St. Petersburg, persons injured as a result of the accident at the Chernobyl nuclear power plant, owners of vehicles manufactured before 1990, and with a power of no more than 80 hp may not pay TN. Veterans of various military conflicts (Afghanistan, Chechnya) are also exempt from taxation.

All those who fall under one category or another are completely exempt from payment. There are also those who still have to pay TN, but at reduced rates. For example, in Perm, 50% of the tax amount is paid by age pensioners, provided that they own a vehicle with a capacity of no more than 100 hp. In the same Perm, parents with many children do not pay tax, as well as parents whose children are serving in conscription in the Russian Army.

How and when should I pay tax?

According to Article 363 of the Tax Code, payments for the previous year must be made before October of the next year, that is, in October of this year the tax for 2016 must be paid. 30 days before the end date, you should receive a printout by mail indicating the exact amount. If it is not there, then there are several options:

• come to the tax office in advance and receive a receipt in your hands;
• Find out about your debt on the State Services website.

On the same State Services website you can also make payments online. In case of non-payment, a penalty is charged - a fifth of the tax, plus a certain percentage for each day of delay.

Every year, owners of various vehicles receive news from the territorial office of the Federal Tax Service - a receipt for payment of transport tax. But notifications are sent to owners who are individuals. Organizations must independently calculate the amount of tax to be paid. The transport tax calculator will help with this.

The presented calculation tool includes Moscow tax rates by default! Keep this fact in mind when using the calculator!

Type of vehicle:	Passenger car Motorcycle or scooter Bus Truck Other self-propelled vehicle, machine or mechanism on a pneumatic or tracked track Snowmobile or motor sleigh Boat, motor boat or other water vehicle Yacht or other sail-motor vessel Jet ski Airplane, helicopter or other aircraft with engine
Price:	less than 3 million rubles from 3 to 5 million rubles inclusive from 5 to 10 million rubles inclusive from 10 to 15 million rubles inclusive more than 15 million rubles
Year of issue:
Engine power:	Horse power
Share in the ownership of the vehicle:	%
The vehicle is registered:	1 month 2 months 3 months 4 months 5 months 6 months 7 months 8 months 9 months 10 months 11 months 12 months in the current year

• Select the desired type of vehicle from the drop-down list;
• indicate the cost of the vehicle, engine power, year of manufacture;
• specify the amount of ownership of this vehicle as a percentage (most often a car or other vehicle has a single owner, so the default value in the calculator is 100%);
• indicate the period during which you (the organization) were the owner of the vehicle (in whole months). This point requires special care, since if the vehicle is officially registered to you before the middle of the month or later, then this calendar month is not included in the calculation. So, if you became the owner of a car on May 23, 2015, then May is not taken into account when calculating the 2016 transport tax; the ownership period of 7 months (June - December) is entered into the calculator;

When all the fields are filled in, you need to click the “Calculate” button, after which the calculator will give you the amount of tax that you need to pay for your vehicle. If you own 2 or more cars, then the calculation must be made for each of them.

Add this page to your bookmarks and you can quickly use the vehicle tax calculator in 2017 at any convenient time!

From January 1, 2014, increasing factors must be applied when calculating transport tax for expensive cars. The size of the coefficient depends on the year of manufacture of the vehicle and its average cost. How to determine these indicators? Should a multiplying factor be used when calculating advance payments?

General norms of the Tax Code of the Russian Federation

Based on paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, taxpayers-organizations calculate the amount of transport tax and the amount of advance payment for it independently. According to the general rule (clause 2 of this article), the amount of transport tax payable to the budget at the end of the tax period (calendar year) is calculated for each vehicle as the product of the corresponding tax base and tax rate. If an organization must make advance payments at the end of each reporting period (I, II and III quarters) (a subject of the Russian Federation can cancel this obligation), the amount of tax payable to the budget is determined as the difference between the calculated tax amount and the amounts of advance tax payments, payable during the tax period.

For expensive passenger cars (costing over 3 million rubles), the amount of transport tax is calculated taking into account an increasing coefficient. Therefore, the formula for calculating transport tax on an expensive car looks like this:

The value of the increasing coefficient, as we have already indicated, depends on the average cost of the car and the year of its manufacture.

Indicators for a passenger car		Increase factor value
average cost	Period since the year of issue
From 3 million to 5 million rubles. inclusive	From 2 to 3 years
	From 1 year to 2 years
	No more than 1 year
From 5 million to 10 million rubles. inclusive	No more than 5 years
From 10 million to 15 million rubles. inclusive	No more than 10 years
From 15 million rubles.	No more than 20 years

Thus, for passenger cars with an average price of 3 million rubles. calculated taking into account increasing factors (from 1.1 to 3) depending on the year of manufacture of the car.

About the average cost of a car

The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the Ministry of Industry and Trade on the Internet. Therefore, the list of passenger cars posted on the specified website on 02/28/2014 applies for the tax period of 2014, the list of cars dated 02/27/2015 - for the tax period 2015, the list dated 02/26/2016 - for the tax period 2016, the list dated 02/28. 2017 – for the 2017 tax period. In order to establish the fact that the Ministry of Industry and Trade has included a specific car in the list, the following input data is needed:

make and model (version) of the vehicle;

engine type (petrol, diesel or hybrid);

engine capacity;

the number of years that have passed since the year of issue.

The list does not show the average cost of each car individually. Vehicles, taking into account the number of years that have passed since the year of manufacture, are combined into groups according to the “Average cost” indicator specified by the Tax Code. Cars are “scattered” into groups based on the average cost of a vehicle, the calculation procedure for which is enshrined in the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation, approved. By Order of the Ministry of Industry and Trade of the Russian Federation dated February 28, 2014 No. 316.

The number of items in the list is increasing from year to year (the Ministry of Industry and Trade is working to clarify the lists), so the taxpayer needs to check his expensive car for inclusion in the next list annually.

Group by indicator “Average cost”	Number of positions in the group for the tax period
	2017	2016	2015
From 3 million to 5 million rubles.
From 5 million to 10 million rubles.
From 10 million to 15 million rubles.
Over 15 million rubles.
Total

If a passenger car is not included in the list (including taking into account the type and engine size of the vehicle) or the number of years that have passed since the year of manufacture does not correspond to a similar indicator in the list, the increasing factor should not be applied.

Conclusion from the Federal Tax Service: if the purchased passenger car is not on the list posted on the official website of the Ministry of Industry and Trade, the transport tax for this vehicle must be calculated without taking into account the increasing coefficient (Letter No. BS-4-21/149 dated January 11, 2017).

About the year of manufacture of the car

The Tax Code states that in order to determine the period that has passed since the year of manufacture of the vehicle, the countdown begins from the year of manufacture of the corresponding passenger car. Financiers specify: the period for calculating the number of years that have passed since the year of manufacture of the passenger car, in respect of which the increasing coefficient established by clause 2 of Art. 362 of the Tax Code of the Russian Federation, is calculated from the year of manufacture of the vehicle for which it is paid. For example, when calculating the transport tax for 2016 in relation to a passenger car manufactured in 2014, one should proceed from the fact that three years have passed since the year of manufacture of the vehicle.

Conclusion from the Ministry of Finance: in relation to a vehicle manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2016, an increasing factor of 1.1 is applied (Letter No. 03-05-05-04/30334 dated May 18, 2017).

Accordingly, in relation to a passenger car manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2017, there is no need to apply an increasing coefficient (after all, four years have passed since the year of issue in this case).

Increasing factor and advance payments

By virtue of paragraph 2 of Art. 363 of the Tax Code of the Russian Federation, during the tax period, taxpayers-organizations pay advance payments for transport tax, unless otherwise provided by the laws of the constituent entities of the Russian Federation. In a situation where advance payments must be made, the question arises whether it is necessary to take into account the increasing factor when determining their value in relation to expensive cars. The answer can be found in clause 2.1 of Art. 362 of the Tax Code of the Russian Federation as amended by Federal Law No. 347-FZ dated November 4, 2014.

Taxpayer organizations calculate the amount of advance payments for transport tax at the end of each reporting period in the amount of 1/4 of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient.

Thus, the formula for calculating the advance payment for transport tax in relation to an expensive car looks like this:

Transport tax, as well as advance payments for it (if payment of such is not canceled at the regional level) in relation to expensive passenger cars is calculated using an increasing coefficient in the event that a specific car, taking into account the period that has passed since the year of its production, is included by the Ministry of Industry and Trade in the list passenger cars with an average price of 3 million rubles. for the corresponding tax period.

Using the calculator you can calculate the cost of car tax. To do this, you need to select the calculation year, region, make, model and year of manufacture of the car you need, and also indicate the power in horsepower (hp). After that, click on the “Calculate tax” button.

Transport tax is a regional levy. Its size, repayment terms and additional benefits are determined depending on the place of registration of the vehicle. In order to understand the basic amount of money, you should take into account a number of parameters that are reflected in regulations.

How to calculate car tax

To get an idea of ​​the average cost of collections for a particular type of passenger car, you should remember that when determining the transport duty, the following parameters are taken into account:

• engine power;
• car category by horsepower;

This is an incomplete list of parameters taken into account, however, when generating a payment, these items appear most often. This information will help you navigate when purchasing a vehicle.

Exact car tax amount

If you already own a vehicle, then you need to know exactly the amount of payment in order to make repayment at the right time and in the specified amount. The optimal solution is a transport fee calculator. This is a convenient tool that allows you to make the necessary calculations online and get the result. To find out the amount and payment deadline, you will need to enter information about the car and indicate the region of registration. The program will automatically make the necessary calculations and display the auto tax amount on the computer screen. In addition to the final cost, you can also quickly obtain information on deadlines for payments, availability of benefits, and debt.

Car tax is a mandatory item when operating a vehicle. Failure to comply with the law leads to extremely negative consequences - fines, penalties, restrictions on the use of cars and administrative liability. If you want to quickly and comfortably receive information about the amount of funds to be paid, then the online payment system on our website will allow you to get the necessary information right now. In addition to the exact price, you will also receive information on how to pay and what time period is allocated for this.

Transport tax is one of the obligations that transport owners are required to pay to the state treasury annually. The basis for depositing the amount is a special form of notification that is sent by the tax government agency to the taxpayer. In addition to the amount, it indicates the terms and details for depositing funds. Although the legislation, in order to make life easier for citizens, obliged the tax office to calculate the amount of tax, it would not hurt to double-check the correctness of the calculation.

Calculator

Transport tax calculator for calculating taxes online. (Current calculations for individuals for 2020)

Examples of transport tax calculation

How to calculate the transport tax on a car in 2020 for an average budget model? There are two universal formulas that will help car owners determine the approximate amount of their tax liability.

Calculation example for owners who have owned a car for more than 1 year

Tax amount = (tax rate) x (engine power).

For example, :

200 rub. = 2.5 rub. (rate for engines of this category) X 80

The tax rate must be clarified with the tax authority at the place of registration of the vehicle, since the Tax Code specifies only basic rates. Their final size is determined by local authorities.

Calculation example for owners who have owned a car for less than 1 year

For drivers who have been using the vehicle for less than a year, the formula is slightly transformed.
First, the amount of the liability for the month is found out, then it is multiplied by the number of months during which the car was owned by the car owner:

Tax amount = (tax rate) x (engine power) / 12 months x (number of months of actual ownership).

For a car owner who owns a car with an 80 hp engine, for example, for five months the tax amount will be:

83.33 = 2.5 rubles. (rate for engines of this category) x 80 / 12 months x 5 months (actual ownership period).

You can download tax rate options

Example calculation for expensive cars

If everything is clear with budget transport, then how to calculate transport tax for owners of expensive cars? In this case, the basic formula remains the same, but is introduced additionally. That is, the more expensive and older the car, the higher the indicator, and accordingly the car owner will contribute more tax to the treasury.

So, the universal formula for expensive cars:

Tax amount = (engine power) x (tax rate) x (coefficient).

For example,

5967 rub. = 15 rub. (tax rate for such cars) x 306 x 1.3 (coefficient for this car).

To calculate the 2020 transport tax for car owners of luxury cars that they have been using for less than a year, you need to slightly modify the formula. First, the average monthly amount is found out, which is subsequently multiplied by the number of months.

Tax amount = (tax rate) x (engine power) x (ratio) / 12 months x (number of months of actual ownership).

RUB 3,480.75 = 15 rub. (tax rate for such cars) x 306 x 1.3 (coefficient for this car) / 12 months x 7 months.

All tax ratio options

Formula for calculating transport tax

• engine power (horsepower);
• holding period;
• tax rate;
• vehicle cost.

Also, if you consider yourself to be among the following groups of citizens: pensioners, veterans or large families, then we recommend that you familiarize yourself with.

Engine power

To find out the power of your engine, you can simply look at the vehicle’s passport. The “horses” are listed there. If the engine was undergoing long-term repairs, and a less powerful analogue was placed in the car, the owner has the right to submit an application for recalculation of the tax liability. The basis for the government agency will be a certificate from the service station indicating the numbers of both engines.

Holding period

This nuance should be of interest to car owners who have owned their vehicles for less than three years. After all, the tax is paid only from the moment of state registration of rights to the vehicle. This must also be taken into account regarding vehicles, which are part of the inheritance.

If an individual registered a vehicle in his name before the 15th, then the tax for that month is calculated in full.

Tax rate

The Tax Code determines the basic rates of transport tax. At the same time, the subjects of the Federation are allowed to set their size independently, depending on the economic situation of the region. Also, local authorities are authorized to exempt certain categories of citizens from this obligation (for example, large families).

Basic procedure for calculating the transport tax rate:

How is the transport tax increasing coefficient calculated:

A list of passenger cars with an average cost of 3 million rubles is posted annually no later than March 1 on the official website: //minpromtorg.gov.ru/docs/list/.

Typical situations for calculating transport tax. Video.

Cost of vehicles

If the price of a vehicle exceeds the three million barrier, it applies. The vehicle's length of service is also taken into account. The exact procedure for applying the coefficients is approved by local executive authorities.